This article describes a comprehensive model of management accounting company that creates these particular models, which reflect certain aspects of management: strategic, organizational, functional, process, and financial information. (1) Strategic Model, identifies and records management strategy and goals of the enterprise, without which it is impossible to build a system of management accounting. (2) Organizational and functional model that will identify and understand the organizational structure of the company and make concrete ways to improve it. (3) Process model, will allow to understand the conditions and restore order interactions within the enterprise, as well as subordination and the degree of influence of each of its processes to achieve common goals. And a very important one in terms of management accounting, a task that can be solved by using a process model is an accurate determination of the composition and nature of the costs that will create the organization´s processes. Based on this, here we can move smoothly to the scope of the financial model for the company. (4) The financial model in organizational business modeling requires accurate description of the enterprise with respect to its structure and sources of revenues and expenses with the appropriate distribution of responsibility. (5) For profit management at the enterprise information model is developed. Financial statements at cost to perform these processes (in relation to the proceeds from the sale of products and services used by the company), which constitute the fundamental basis for the formation of one of the main financial statements, a statement of financial performance. Planning for the future performance of this report are budget revenues and expenditures for the enterprise. Variable costs in the cost of the total production output increased proportionally to the change in volume of production, and the unit cost of the products they are constants. The method of analysis of costs, with the division into variable and fixed, is becoming more widely used in countries with developed market economies and at the same time the system was called "interconnection costs, sales volume and profit» («Cost-Volume-Profit Relationships») or method CVP-analysis. CVP-analysis method used to study the whole complex causal relationships, where the purpose of this analysis is to identify that occurs with variable and fixed costs, when the volume of production specified in the relevant rows. Make a clear division of costs into variable and fixed is a complex process, since most of them are semi-permanent and semi-variant costs. Each company can own mils and skills to develop myself clear classification of costs. Separation costs classification variables and constants should not somehow affect the amount of financial performance of this company nor its taxation. If there is a change in the volume of production, possible growth will increase in variable costs, such as piecework wages of production workers, direct material costs, services; fixed costs such as depreciation, rents, time-based wage workers and administrative staff, administrative expenses will remain unchanged. The main factors affecting the change in the level of unit costs can consider using the factor model: Since the sum of the fixed costs and the volume of production in industries dependent on livestock livestock performance can take on one of the animal´s head, here factor model will be: In dairy cattle, the cost of milk is calculated based on its fat content (F). Thus, we note that the use of information technologies is possible and necessary at the initial stage productions of management accounting system, which makes it not just a statement of a set of useful tips and clearly prescribed sequence of operations for business modeling, ensuring the accuracy and quality of the result. At this stage, the company should be solved the problem accurate identification and formalization of its activities, which can only be through the establishment of its full or integrated e-business model.